1964_COMPANIES_ORDINANCE — Page 265

342

CAP. 32]

Companies

(1984 Ed.

3.

PART III

PROVISIONS APPLYING TO PARTS I AND II OF THIS SCHEDULE

In this Schedule the expression "vendor" includes a vendor as defined in Part III of the Third Schedule, and the expression "financial year" has the meaning assigned to it in that Part of that Schedule.

4. If in the case of a business which has been carried on, or of a body corporate which has been carrying on business, for less than 5 years, the accounts of the business or body corporate have only been made up in respect of 4 years, 3 years, 2 years or 1 year, Part II shall have effect as if references to 4 years, 3 years, 2 years or 1 year, as the case may be, were substituted for references to 5 years.

5. Any report required by Part II shall either indicate by way of note any adjustments as respects the figures of any profits or losses or assets and liabilities dealt with by the report which appear to the persons making the report necessary or shall make those adjustments and indicate that adjustments have been made.

6. Any report by accountants required by Part II shall be made by accountants authorized under this Ordinance for appointment as auditors of a company and shall not be made by any accountant who is an officer or servant, or a partner of or in the employment of an officer or servant, of the company or of the company's subsidiary or holding company or of a subsidiary of the company's holding company; and for the purposes of this paragraph the expression "officer" shall include a proposed director but not an auditor.

7. For the purposes of Part I, the description of a person, that is to say, his profession, trade or other occupation shall be stated with particularity and precision; and the description "Company Director" shall be inadequate unless supplementary information is provided stating the nature of the relevant company's business.

8. For the purposes of Part I, "address" in the case of a natural person means the place of his usual residence.

Fourth Schedule replaced, 78 of 1972, s. 21)

FIFTH SCHEDULE

Iss. 107, 108 & 360.]

CONTENTS AND FORM OF ANNUAL RETURN OF A COMPANY

PART I

Contents of annual return of a company

having a share capital

1. (1) The address of the registered office of the company.

(2) All business names (other than the name of the company) under which the company carries on business.

2. (1) If the register of members is, under the provisions of this Ordinance, kept elsewhere than at the registered office of the company, the address of the place where it is kept.

(2) If any register of holders of debentures of the company or any duplicate of any such register or part of any such register is, under the provisions of this Ordinance, kept elsewhere than at the registered office of the company, the address of the place where it is kept.

3. A summary, distinguishing between shares issued for cash and shares issued as fully or partly paid up otherwise than in cash, specifying the following particulars— (a) the amount of the share capital of the company and the number of shares

into which it is divided:

(b) the number of shares taken from the commencement of the company up to

the date of the return;

(c) the amount called up on each share: (d) the total amount of calls received:

:)

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